{"id":10436,"date":"2020-03-12T13:49:16","date_gmt":"2020-03-12T12:49:16","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/presuncion-de-costos-ugpp-2\/"},"modified":"2020-03-12T13:49:16","modified_gmt":"2020-03-12T12:49:16","slug":"presuncion-de-costos-ugpp-2","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/presuncion-de-costos-ugpp-2\/","title":{"rendered":"Presunci\u00f3n de costos UGPP"},"content":{"rendered":"<p>Recientemente la UGPP adopt\u00f3 el esquema de presunci\u00f3n de costos para efectos de determinar los aportes a la seguridad social a cargo de los trabajadores independientes por cuenta propia y los trabajadores independientes con contratos diferentes a prestaci\u00f3n de servicios personales, que impliquen subcontrataci\u00f3n y\/o compra de insumos o expensas.<\/p>\n<p>Para<br \/>\nlas industrias manufactureras, el porcentaje de costos presuntos respecto de<br \/>\nlos ingresos es del 70%. Al resultado le ser\u00e1 aplicable la base m\u00ednima de<br \/>\ncotizaci\u00f3n del 40%.<\/p>\n<p>El<br \/>\naportante puede establecer costos diferentes a los presuntos, si cuenta con soportes<br \/>\nque tengan relaci\u00f3n causal con su actividad, y que resulten necesarios y<br \/>\nproporcionados, de acuerdo con el art\u00edculo 107 del Estatuto Tributario.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><br \/> Resoluci\u00f3n 209 del 12 de febrero de 2020 <\/cite><\/p><\/blockquote>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recientemente la UGPP adopt\u00f3 el esquema de presunci\u00f3n de costos para efectos de determinar los aportes a la seguridad social a cargo de los trabajadores independientes por cuenta propia y [&hellip;]<\/p>\n","protected":false},"featured_media":10437,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10436","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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